Vamos v Nemzeti Ado- es Vamhivatal Fellebbviteli Igazgatosaga: ECJ 17 May 2018

Taxation – Vat – Special Scheme for Small Enterprises – Judgment – Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 282 to 292 – Special scheme for small enterprises – Exemption scheme – Obligation to opt for the application of the special scheme in the reference calendar year

Citations:

ECLI:EU:C:2018:321, [2018] EUECJ C-566/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 22 April 2022; Ref: scu.616988